Acts Online
GT Shield
transfer

means—

(a) the disposal of a mineral resource; or
(b) [deleted by the Taxation Laws Amendment Act, No. 7 of 2010]; or
(c) the consumption, theft, destruction or loss of a mineral resource, other than by way of flaring or other liberation into the atmosphere during exploration or production,

if that mineral resource has not previously been disposed of, consumed, stolen, destroyed or lost;